Subject: File No. S7-20-08
From: Aklilu Gidey

September 19, 2008

Dear Chairman Cox:

How about non-financial stocks such as Sirius who has been getting pummeled by short sellers for months? Are you only looking out for Wall Street? Do other American companies matter to you? Or should they just be driven into oblivion because they don't have access to you the way Wall Street does. I can not believe the double standard. How could you find it to be O.K. for small companies such as Sirius to be shorted to the point of becoming a penny stock, but the second the Wall Street vultures get a taste of their own medicine you come in with your superman gown I AM DISGUSTED.